Research in Accounting Regulation
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Table of contents
- Contentsv
- Editorial Boardix
- List of Contributorsxi
- Invited Refereesxv
- Part I: Main Papers1
- Revised pension rules and the cost of debt3
- Introduction4
- Background6
- Data7
- Regression results14
- Conclusion18
- Notes18
- Acknowledgments19
- References19
- Appendix A. Sample pension footnote21
- Appendix B. Models and variables23
- An examination of comment letters to the IASC: Special purpose entities27
- 1. Introduction28
- 2. The development of international accounting standards for SPEs29
- 3. Previous literature and research questions31
- 4. Methodology33
- 5. Analysis and discussion34
- 6. Summary42
- Notes43
- Acknowledgments43
- References44
- Demographic challenges facing the CPA profession47
- The CPA profession48
- Professional population49
- Professional activities reported by CPAs53
- Gender makeup of the profession55
- Summary59
- Notes60
- Acknowledgments61
- References61
- The effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees63
- 1. Introduction64
- 2. Historical perspectives on tax refunds66
- 3. Relevant prior literature67
- 4. Hypotheses development70
- 5. Experiment74
- 6. Results77
- 7. Summary and regulatory recommendation82
- Notes83
- Acknowledgments84
- References85
- Appendix. Content of taxpayer response forms87
- Deregulation and voluntary disclosure by the airlines: A case study89
- Introduction90
- Background: airline deregulation91
- Voluntary disclosure and regulation92
- Hypothesis93
- FAF data93
- Results94
- Conclusion99
- Notes100
- References101
- Audit pricing and internal control disclosures among non-accelerated filers103
- 1. Introduction104
- 2. Background and development of research questions106
- 3. Sample selection and research design109
- 4. Results113
- 5. Conclusions and limitations119
- Notes122
- Acknowledgments123
- References124
- Appendix. Descriptive statistics on 2004 audit fees by auditor type and auditor switches126
- Impact of environmental regulation on financial reporting of pollution activity: A comparative study127
- Introduction128
- Motivation129
- Literature review134
- Research methodology136
- Empirical results142
- Summary and conclusions149
- Limitations and future research150
- References151
- An examination of supplemental disclosure requirements for development stage enterprises155
- 1. Introduction156
- 2. Historical background and research question157
- 3. Empirical model161
- 4. Sample selection and data162
- 5. Results164
- 6. Summary169
- Notes169
- Acknowledgments170
- References170
- Appendix. Model derivation172
- Part II: Research Reports175
- Provision of non-audit services and individuals’ investment decisions: Experimental evidence177
- 1. Introduction177
- 2. Research questions178
- 3. Research method180
- 4. Results181
- 5. Conclusion183
- Notes183
- Acknowledgments184
- References184
- Financial Reporting after the Sarbanes-Oxley Act: Conservative or Less Earnings Management?187
- 1. Introduction188
- 2. Background and hypotheses189
- 3. Research design190
- 4. Results190
- 5. Summary and conclusions191
- Notes191
- Acknowledgments192
- References192
- Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from193
- 1. Introduction194
- 2. Major changes in the regulatory environment in Bangladesh: 1993-1997195
- 3. Data and methodology196
- 4. Empirical results199
- 5. Concluding remarks and policy implications201
- References202
- The impact of Sarbanes-Oxley act on cosmetic earnings management205
- Introduction206
- Literature review and development of hypothesis206
- Sample and results208
- Summary and conclusions210
- Notes211
- Acknowledgments212
- References212
- Appendix. Benford’s law and test of deviations213
- Part III: Feature217
- Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commen219
- Introduction220
- Assessing the need for reform of the current accounting model224
- The impact of Sarbanes-Oxley227
- Accounting conservatism231
- Earnings management232
- Earnings Management and Earnings Informativeness234
- Regulation G235
- Financial and other disclosures237
- Segment Disclosures241
- Financial reporting issues: specific transactions243
- Financial experts and the audit committee264
- CEO/CFO Certification of financial statements265
- Note265
- References265
- Part IV: Capsule Commentaries267
- How regulation FD influences analysts’ forecast attributes for restructuring firms?269
- References271
- Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 an273
- References274
- Part V: Perspectives277
- International financial reporting standards (IFRS) and the development of financial reporting standa279
- Introduction280
- Development of international accounting standards281
- The application of accounting standards in Turkey282
- Important arrangements in the development process of accounting standards in Turkey283
- Turkish accounting standards board (TASB)285
- Other applications concerning accounting standards288
- Conclusion289
- Notes290
- References290
- Appendix A. Turkish accounting standards (TAS) and Turkish financial reporting standards (TFRS) issu291
- Appendix B. Content of TFRS for SMEs, which are in the preparation process by TMSK (harmonized with292
- Appendix C. Accounting standards issued by capital market board (CMB)293
- The independence concept revisited295
- Part VI: Book Reviews303
- Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes305
- The Firm as An Entity: Implications for Economics Accounting and the Law307
- The World’s Newest Profession311
- Reference313
- More Than a Numbers Game: A Brief History of Accounting315
Research in Accounting Regulation